85-0089

Signed 2/2/88

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

In the matter of: ) ORDER FROM PREHEARING

: CONFERENCE

XXXXX, )

: Appeal No. 85 0089

Petitioner, )

_____________________________________

STATEMENT OF CASE

A prehearing conference was held on XXXXX, in the offices of the Utah State Tax Commission. Jerry E. Larrabee, Tax Appeals Supervisor, and David J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented himself. XXXXX, Tax Compliance Agent, represented the Auditing Division of the Utah State Tax Commission.

The Auditing Division of the Utah State Tax Commission assessed an audit deficiency against Petitioner for the tax years XXXXX through XXXXX on XXXXX. Petitioner did not file a petition for redetermination with the Tax Commission until over two years after the deficiencies were determined.

At the prehearing conference Petitioner raised the issues of the tax years in question, the validity of the assessment, and jurisdiction. With respect to the jurisdiction issue, Petitioner stated that he did not respond in XXXXX to the audit deficiency because he had a writ of mandamus action in the courts.

ORDER

The Utah State Tax Commission hereby finds that it lacks jurisdiction to accept Petitioner's petition for redetermination for the audit deficiency assessed by the Auditing Division of the Utah State Tax Commission for the years XXXXX through XXXXX. Whether or not Petitioner had a writ of mandamus action in the court in XXXXX, Petitioner should have filed a petition for redetermination with the Auditing Division of the Utah State Tax Commission in order to preserve his legal right to appeal.

The Utah State Tax Commission hereby dismisses appeal No. 85‑0089 for lack of jurisdiction.

DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner